Article Per Year (5 Year)
p-Index From 2020 - 2025
4.967
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Riset Keuangan dan Akuntansi (JRKA) Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi Journal of Global Business and Management Review International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURNAL EKONOMI BISNIS DAN MANAJEMEN Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Ekonomi Bisnis dan Manajemen Bhinneka Multidisiplin Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Dini Martinda Lestari
Program Studi Akuntansi Universitas Bina Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
PENGARUH PENGETAHUAN PAJAK, SISTEM PEMBAYARAN ONLINE DAN TINGKAT PENGHASILAN TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Aefa Indriany; Dini Martinda Lestari; Raden Irna Afriani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.923

Abstract

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.
THE MANAGEMENT ACCOUNTING IMPLEMENTATION STRATEGY TO IMPROVE MSME OPERATIONAL EFFICIENCY Lestari, Dini Martinda; Kusumawati, Nugrahini
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 1 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i1.200

Abstract

This research aims to analyze strategies for implementing management accounting in an effort to increase operational efficiency in Micro, Small and Medium Enterprises (MSMEs). The object of this research is Suka Drink Ratu Serang, an MSME in the beverage sector. A qualitative approach is used with interactive analysis to explore an in-depth understanding of the application of management accounting functions and factors. Primary data was obtained through unstructured interviews with the owner of Suka Drink Ratu Serang, while secondary data was used to provide further context. Direct observation techniques are applied to understand daily practices in the use of management accounting. Interviews and observations were carried out to obtain a representative picture. The results of this research indicate that the application of management accounting functions, including planning, organizing, directing, controlling and decision making, has a positive impact on the operational efficiency of MSMEs. The findings of this research can provide practical guidance for other MSMEs in optimizing management accounting strategies to improve their operational performance
Persepsi Kemudahan, Kegunaan, Keamanan, dan Kerahasiaan terhadap Minat Wajib Pajak Orang Pribadi dalam Menggunakan E-Filing dengan Kesiapan Teknologi Informasi Sebagai Variabel Moderating pada KPP Pratama Serang Barat Gemilang, Sandra; Lestari, Dini Martinda; Afriani, Raden Irna
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1195

Abstract

The purpose of this research is to analyze the effect of perceived ease of use, usefulness, security, and confidentiality on the interest of individual taxpayers in using E-Filing, with information technology readiness as a moderating variable. Many individual taxpayers still face challenges in using E-Filing, such as technology access, understanding of use, and lack of socialization and education about the benefits of E-Filing. This research uses an associative and descriptive quantitative method with 100 taxpayer respondents. Data analysis was carried out using the Structural Equation Modeling (SEM) method using SmartPLS 3.2.9 software. The results of hypothesis testing indicate that perceived ease of use and usefulness have a significant effect on taxpayers' interest in using E-Filing. However, perceptions of security and confidentiality do not have a significant effect. Moreover, perceptions of ease of use, usefulness, security, and confidentiality do not have a significant effect on information technology readiness. In conclusion, perceptions of ease of use and usefulness affect taxpayers' interest in using E-Filing, while security and confidentiality do not have an effect. Information technology readiness does not moderate the effect of perceptions of ease of use, usefulness, security, and confidentiality on taxpayers' interest in using E-Filing.
PELATIHAN KEWIRAUSAHAAN DAN MANAJEMEN USAHA BAGI MASYARAKAT DESA DALAM UPAYA PENGUATAN EKONOMI KREATIF DI KELURAHAN MEKARSARI KECAMATAN PULO MERAK KOTA CILEGON Lestari, Dini Martinda; Kusumawati, Nugrahini; Febrianti, Sindi
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 3 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i3.132

Abstract

This community service activity aims to increase the creative economic independence of village communities in Mekarsari Pulo Merak Village, Cilegon City. The main focus of the activity is entrepreneurship and business management training, where participants are involved in a series of workshops, practical sessions and intensive mentoring. The main objective of the activity is to encourage the development of local creative economic potential and increase the competitiveness of micro and small businesses. Through an interactive approach, training participants are given an in-depth understanding of the basic concepts of entrepreneurship, business management, and marketing strategies that are relevant to the characteristics of Pulo Merak village. The evaluation results showed a significant increase in business skills, market understanding, and utilization of local resources among participants. In strengthening the creative economy, this activity succeeded in creating a participatory environment that stimulated collaboration between village communities. In addition, this training encourages the development of creative products and services that are sustainable and take into account aspects of environmental sustainability. It is hoped that the results of this activity can make a positive contribution to increasing community income, diversifying the local economy, and strengthening the active role of the community in managing and developing creative economic potential in Mekarsari Pulo Merak Village.
PEMANFAATAN MEDIA VISUAL DALAM OPTIMALISASI RUANG MEMBACA UNTUK MENINGKATKAN LITERASI SISWA DI SMA 1 PADARINCANG KABUPATEN SERANG Husni, Mohamad; Lestari, Dini Martinda; Anggriawan, Muhammad Angga; Handayani, Novi; Sembiring, Evi Dora
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 1 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i1.147

Abstract

Community service activities at SMA 1 Padarincang, Serang Regency, focus on the use of visual media in optimizing the reading room to increase student literacy. The results of this activity show various positive impacts. The use of attractive and interactive visual media has succeeded in increasing students' reading interest and literacy skills. Learning videos, visual presentations and animations create a more engaging and effective learning experience. Intensive training for teachers also resulted in improved learning quality with teachers becoming more skilled in designing interactive materials. The innovative reading room redesign creates a dynamic learning environment and supports collaborative and independent learning. In addition, community involvement in this activity increases participation and support for educational changes in schools. Related research shows that the integration of visual media in learning can increase students' motivation and understanding of subject matter, as well as confirming the importance of collaboration between schools and communities in improving the quality of education. Thus, the use of visual media in the reading room has great potential to improve literacy and the quality of learning at SMA 1 Padarincang and other schools
UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH PROFITABILITAS DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR BARANG PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Riyan Hidayat; Dini Martinda Lestari; Raden Irna Afriani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.448

Abstract

The absence of taxes would threaten the government's efforts to maintain state revenues, which are strictly regulated to ensure stability. Without taxes, the government hardly to expanse the essential programs for society. This research examines the moderating of company size which profitability and capital intensity on tax avoidance in industrial goods sub-sector companies listed on the Indonesian Stock Exchange from 2019 to 2023. The method used quantitative research, uses secondary data from 40 companies. Used purposive sampling with 9 companies were selected as samples. Analysis conducted using multiple linear regression and Moderated Regression Analysis (MRA). The research shows a significance (sig) value for profitability 0.775, for capital intensity a sig value 0.001, for the interaction of profitability and company size a sig value 0.681, and for the interaction of capital intensity and company size a sig value 0.001.The results of the multiple linear regression analysis indicate that profitability does not effect tax avoidance, while capital intensity does influence tax avoidance. Moderated regression analysis using the MRA approach shows that company size strengthens the relationship between inventory intensity and tax avoidance. Furthermore, company size also strengthens the relationship between capital intensity and tax avoidance.
PENGABDIAN KEPADA MASYARAKAT BERKELANJUTAN UJI KOMPETENSI SISWA SMK MUHAMMADIYAH PONTANG Nugrahini Kusumawati; Ende Ende; Jaka Wijaya Kusuma; Hamidah Hamidah; Dini Martinda Lestari
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 1 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i1.175

Abstract

This Community Service is carried out with the aim of knowing the achievement of knowledge and competence of SMK Muhammadiyah Pontang students in the field of Office Governance Automation and as a basis for preparing students to enter the world of work. The activity was held for 2 days followed by 29 class XII students majoring in Office Governance Automation. The method used by community service is as an external examiner for the Expertise Competency Test (UKK) where external examiners provide recommendations on the results of the Expertise Competency Test (UKK) that has been carried out by students. UKK is carried out with 4 stages, namely the preparation stage, the briefing stage, the implementation stage and the evaluation stage. The results of the student competency test showed that 28 students had Competent criteria and 1 student had Competent Enough criteria
THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE IDX Fadillah, Nur; Lestari, Dini Martinda; Afriani, Raden Irna
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 5 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i5.261

Abstract

Companies often use tax avoidance to take advantage of tax weaknesses. This study aims to examine the effect of profitability, leverage and capital intensity on tax avoidance and company size that moderates profitability, leverage and capital intensity on tax avoidance in manufacturing companies listed on the IDX in 2019-2023. The research method used is an associative method with a quantitative approach. The population in this study are manufacturing companies listed on the IDX in 2019-2023. The sampling technique uses purposive sampling so that the samples obtained are nine companies and 5 years of observation. The analysis used is the classical assumption test, Moderate Regression Analysis (MRA) and hypothesis testing. The results of this study state that the profitability variable (X1) obtained a calculated t value = -1.351 <t table 2.6216 with a significance level of 0.185 > 0.05, so H0 is accepted, and H1 is rejected, the leverage variable (X2) obtained a calculated t value = -3.879 <t table 2.6216 with a significance level of 0.000 <0.05, so H0 is rejected, and H2 is accepted, the capital insensitivity variable (X3) obtained a calculated t value = -4.848 <t table 2.6216 with a significance level of 0.000 <0.05, so H0 is rejected, and H3 is accepted, the capital insensitivity variable (X3) obtained a calculated t value = -4.848 <t table 2.6216 with a significance level of 0.000 <0.05, so H0 is rejected, and H3 is accepted. Accepted, the interaction between profitability and company size variables (X1*Z) obtained a t-value of 1.266 <t table 2.03452 with a significance level of 0.213> 0.05, then H0 is accepted, and H¬4 is rejected, the interaction between leverage and company size variables (X2*Z) obtained a t-value of -3.901 <t table 2.03452 with a significance level of 0.000> 0.05, then H0 is rejected, and H5 is accepted, the interaction between capital insensitivity and company size variables (X2*Z) obtained a t-value of -4798 <t table 2.03452 with a significance level of 0.000> 0.05, then H0 is rejected and H6 is accepted. The conclusion of this study shows that profitability does not partially affect tax avoidance, and leverage and capital intensity affect it. The company size does not moderate the effect of profitability on tax avoidance, while it moderates the effect of leverage and capital intensity on tax avoidance
PELATIHAN KEPEMIMPINAN MELALUI PASKIBRA UNTUK MENINGKATKAN DISIPLIN DAN KERJA SAMA TIM UNTUK SISWA MTsN KOTA SERANG Umayah, Umi Kulsum; Husni, Mohamad; Idayu, Riyanthi; Komarudin, Mochamad Fahru; Afriani, Raden Irna; Lestari, Dini Martinda
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 4 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i4.181

Abstract

Leadership training through Paskibra at MTsN Serang City is designed to improve students' leadership skills, discipline and teamwork. This activity aims to build student character through a theoretical and practical approach involving marching training, cooperation simulations, and strengthening leadership values. This training is carried out in the form of community service as a form of higher education's contribution in supporting the formation of a young generation who is superior and has noble morals. The results of the training showed a significant increase in students' understanding of responsibility, decision making, and coordination in teams. Students also experience increased discipline, reflected in their ability to comply with the schedule and rules applied during training. Apart from that, this program is relevant to the vision of Islamic-based character education, instilling the values ??of responsibility, trust and cooperation for the common good. This training is effective in supporting the formation of students' character as future leaders. With continuous development and evaluation, this program can become a model for improving the quality of character education in other schools, especially through Paskibra extracurriculars
INFLUENCE ON CAPITAL STRUCTURE, PROFITABILITY, AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE IN PHARMACY SUB-SECTOR COMPANY REGISTERED IN INDONESIA STOCK EXCHANGE Oktaviani, Vina; Lestari, Dini Martinda; Afriani, Raden Irna
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 2 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i2.301

Abstract

Corporate income tax payable fluctuates, and therefore, corporate income tax payable in Indonesia is in a state of national economic recovery, and corporate income tax rates are decreasing. This study aims to determine the influence of Capital Structure, Profitability and Operating Costs on Corporate Income Tax Payable in Pharmaceutical Sub-Sector Companies Listed on the IDX for 2019-2023. The research method used is an associative method with a quantitative approach. The population in this study is pharmaceutical subsector companies listed on the IDX for the 2019-2023 period. The sampling technique used is purposive sampling, so the samples obtained were seven companies and 5 years of observation. The analysis used was classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study state that the capital structure variable (X1) obtained a cal value = |-2.457| > ttable = 2.039 with a significant level of 0.020 < 0.05, then H0 was rejected, and H1 was accepted, the profitability variable (X2) was obtained a cal value = 4.065 > ttable = 2.039 with a significant level of 0.000 < 0.05, then H0 was rejected, and H2 was accepted, and the operational cost variable (X3) was obtained a tcal value = |-2.875| > ttable = 2.039 with a significant level by 0.007 < 0.05, then H0 is rejected and H3 is accepted. Simultaneously, the value of Fcal was obtained at 11.175 > 2.91 Ftable and significant for LDAR, ROA and Operating Costs, was 0.000 or less than 0.05, then Ho was rejected, and Ha was accepted. The conclusion of this study shows that capital structure, profitability, and operational costs affect Corporate Income Tax Payable simultaneously
Co-Authors Aefa Indriany Airini Rahman Amyati, Amyati Anggriawan, Muhammad Angga Angrian Permana, Angrian ASFAR, ANDI HASRYNINGSIH Asih, Mila Astri Dewi David Elien Simamora Defa Lutfy Hidayat Eka Ratna Sulistiowaty Ela Yulia Dewi Ende Ende Evi Dora Sembiring Fatari Febrianti, Sindi Fitiraningsih Fitiraningsih Gemilang, Sandra Hamidah Hamidah Hasanah Hasanah Idayu, Riyanthi Jaka Wijaya Kusuma Komarudin, Mochamad Fahru Mohamad Husni, Mohamad Muhammad Imam Taufik Muhammad Zhaclin Arkal Muhsin Muhsin Najmudin Nani Rohaeni Noryani Noryani Novi Handayani Nugrahini Kusumawati Nur Fadillah, Nur Oktaviani, Vina Pramudi Harsono Puspita Maelani Raden Irna Afriani Rani Puspa Ratih Kusumastuti Ratu Sifa Ni'mah RATU SIFA NI’MAH Ratu Sifa Ni’mah Riyan Hidayat RR. Ella Evrita Hestiandari Sari Putri Pertiwi Silfi Purnama Nur SIREGAR, DINA KHAIRUNA Sofwan Afif Supatmin Supatmin Surachman Surachman Surachman Surachman Surachman Surachman Surachman Suwaroh, Suwaroh Tinti Hardianti Umayah, Umi Kulsum yusyama, asep yana Zahra, Surti